Community Feed Stores, Inc. v. Director of the Division of Employment Security

The plaintiff corporations challenge the decision of the Board of Review (board) of the Division of Employment Security that, in determining their status, including rates they must pay for unemployment compensation insurance, the prior experience of two businesses of which they are, respectively, the successors must be disregarded. The same two individuals were the sole partners of what the plaintiffs claim were two partnerships, operating stores separately in East Longmeadow and in Easthampton. The board took the position that there was only one partnership or employing unit, that neither…